If you are dissatisfied with the tax calculation, you cannot directly bring an administrative lawsuit to the court, and you must first file an administrative reconsideration procedure. After the administrative reconsideration procedure, if a party refuses to accept the result of the administrative reconsideration, he can only bring an administrative lawsuit to the people's court. This can ensure that taxes are put into storage in time.

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations. Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations.

The people's court is responsible for accepting tax administrative cases. After investigation, evidence collection and trial. The following judgments were made respectively:

1, uphold the judgment. It is applicable to cases where the evidence of specific administrative acts is conclusive, the applicable laws and regulations are correct, and legal procedures are met.

2. Revoke the judgment. If the main evidence of the sued specific administrative act is insufficient, the applicable laws and regulations are wrong, the legal procedures are violated, or the people's court exceeds its authority or abuses its power, the people's court shall order it to be revoked or partially revoked, and at the same time, it may order the tax authorities to make a new specific administrative act.

3. Fulfill the judgment. If the tax authorities fail to perform or delay the performance of their statutory duties, they shall be sentenced to perform them within a certain period of time.

4. Change the judgment. If the tax administrative punishment is imposed on obviously unfair, it may be changed by judgment.

To sum up, if there is a dispute over tax behavior, you can't directly sue, and you need to apply for administrative reconsideration first.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" eighty-eighth.

Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes, late fees or provide corresponding guarantees in accordance with the tax decisions of tax authorities, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law.

If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law.

If a party fails to apply for administrative reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that have made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law, or apply to the people's court for compulsory enforcement.